Status

MESSAGE TYPE: QUOTES
REFERENCE DIRECTORY: D.01B
EANCOM® SUBSET VERSION: 004

Definition

A Tax Control message is used to enable the transmission of information relating to the tax details for an invoice, or a batch / batches of invoice messages (Invoices, Credit Notes, Debit Notes).

This enables the recipient to ensure the completeness of messages, the prevention of duplication, and the generation of control values and reports.

Principles

The tax control message meets the control needs of individual users, or requirements imposed by administrations, in the transmission of multiple messages or groups of messages between commercial users and to an administration.

The tax control message may be sent by a seller to a buyer detailing a batch of invoices, and/or on a period basis a summary of the tax content of that period’s invoices.

Additionally the tax control message may be sent from a trading party to a third party, e.g. tax authority, auditor, for information or accounting purposes.

General Notes

Batch Of Invoices

A tax control message detailing a batch of invoices may contain multiple invoice message files which in turn may contain any number of invoices from 1 upwards.

A tax control batch is generated by the sender at the time the batch of invoices is constructed by the in-house application software. The receiver in turn must process the batch at the time the message is entered into the in-house application system.

The tax control details a vat summary for the batch of invoices transmitted between trading partners.

The tax details extracted by the receivers in-house application software should exactly match the details transmitted by the sender. This is of most importance where the tax control message is being used for auditing purposes, either internal or external.

Period Summary

A tax control message detailing a period summary may be generated by either the original sender or receiver using data created from individual batches of invoices during the period and may refer to other tax contrl messages.

A period summary may cover any time span, e.g., month, quarter and is defined jointly by the parties exchanging the data, or by the party requesting the information from trading parties, e.g. tax authorities.

Use of a period summary is identified through the use of data element 2005 in the DTM segment (segment number 3) immediately after the BGM segment.

The period summaries should exactly match for both trading parties. This is of most importance where the tax control message is being used for auditing purposes, either internal or external.